新兴市场的审计(或)类型和审计质量:来自显性与隐性重述的证据

IF 3.6 Q1 BUSINESS, FINANCE Review of Accounting and Finance Pub Date : 2023-07-07 DOI:10.1108/raf-02-2023-0046
Mohamed M. Eldyasty, Ahmed A. Elamer
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引用次数: 1

摘要

目的本文旨在研究埃及这个复杂而多方面的审计市场中审计(或)类型与重述之间的联系。通常的大4与非大4的比较是不够的,因为埃及有一个独特的私人审计公司、一个政府机构(问责国家机构)和强制性/非强制性审计服务的组合,包括单一、联合和双重审计。设计/方法/方法该研究使用了埃及上市公司的样本,分析了审计师类型和审计类型对显性、隐性和全面重述的影响。该研究使用逻辑回归模型来检验潜在的关系。结果表明,审计师类型与审计质量之间没有关系,非大型外国会计师事务所与全面/隐含重述之间呈正相关,双重审计对审计质量的影响结果喜忧参半。研究发现,埃及的审计师类型与审计质量之间没有联系。埃及审计公司与4家非大型外国注册会计师事务所的关联与总重述和隐含重述呈正相关。联合审计并没有提高审计质量,而且与全面和明确的重述直接相关。双重审计结果喜忧参半,与隐性重述呈正相关,但与显性重述呈负相关。原创性/价值该研究为新兴市场审计市场的复杂性提供了有价值的见解,并为财务报表用户、审计公司和政府机构的利益相关者提供了有意义的见解。
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Audit(or) type and audit quality in emerging markets: evidence from explicit vs. implicit restatements
Purpose This paper aims to examine the link between audit(or) type and restatements in Egypt, a complex and multifaceted auditing market. The usual big 4 versus non-big 4 comparison is insufficient as Egypt has a unique mix of private audit firms, one governmental agency (Accountability State Authority) and mandatory/nonmandatory audit services, including single, joint and dual audits. Design/methodology/approach The study uses a sample of listed companies in Egypt and analyzes the impact of auditor type and audit type on explicit, implicit and total restatements. The study uses logistic regression model to examine the underlying relationship. Findings Results show no relationship between auditor type and audit quality, positive association between non-big foreign CPA firms and total/implicit restatements and mixed results for the impact of dual audits on audit quality. The study found no link between auditor type and audit quality in Egypt. Egyptian audit firms linked to non-big 4 foreign Certified Public Accounting firms were positively linked to total and implicit restatements. Joint audits did not improve audit quality and were directly related to total and explicit restatements. Dual audits showed mixed results, positively associated with implicit restatements but inversely associated with explicit restatements. Originality/value The study provides valuable insights into the complexities of the auditing market in emerging markets and offers valuable insights for stakeholders in the financial statement users, audit firms and governmental agencies.
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CiteScore
4.30
自引率
0.00%
发文量
18
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